Petitions to wind up (Companies)
Abacus Foods Limited faces a winding-up petition
In short: Abacus Foods Limited (company no. SC239150) faced a winding-up petition, according to a Petitions to wind up (Companies) notice published in The London Gazette on 11 September 2026. The petition was presented by HM Revenue & Customs. The case is before the Elgin Sheriff Court.
A petition was presented to Elgin Sheriff Court to wind up ABACUS FOODS LIMITED.
Notice details
- Company
- ABACUS FOODS LIMITED
- Company number
- SC239150
- Registered office
- 26-30 Marine Place, Buckie, AB56 1UT
- Petitioner
- Advocate General for Scotland for and on behalf of the Commissioners for His Majesty’s Revenue and Customs
- Petitioner reference
- Scotland/1236445/DBS
- Court
- Elgin Sheriff Court
- Date of petition
- 28 August 2026
- Contact
- L Simpson, Officer of Revenue & Customs, HM Revenue & Customs, HMRC Legal Group, Queen Elizabeth House, Edinburgh
What the last filed accounts showed
As at 30 April 2021 · unaudited · 65 months before the first insolvency notice
These are the company's own figures from Companies House, not from the Gazette notice, and they describe its position at that date rather than what it owes now. Negative net assets means liabilities exceeded assets. The full record is on the Abacus Foods Limited company page.
What this notice means
A winding-up petition asks the court to close a company and place it into compulsory liquidation, most often because a debt has gone unpaid. If the court makes a winding-up order, control passes to the Official Receiver or an appointed liquidator, the company's bank accounts are frozen and its assets are sold to repay creditors.
HMRC is the petitioning creditor, so the debt behind the petition is unpaid tax — most often VAT, PAYE or corporation tax — rather than a trade debt. HMRC petitions usually follow a long run of missed payments and ignored demands.
What an HMRC petition means, and how directors respond to one: HMRC Winding-Up Petitions.
Read more: Facing a Winding-Up Petition?.
What happens next
At the hearing the court decides whether to make a winding-up order. Until it does, the petition can still be dismissed or withdrawn — if the debt is paid, if it is genuinely disputed on substantial grounds, if the company has a cross-claim larger than the debt, or if the court is persuaded to adjourn while a rescue or refinancing is put in place. If an order is made, the company stops trading, its bank accounts are frozen, control passes to the Official Receiver and a liquidator is appointed to sell the assets and pay creditors in the order fixed by law.
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A written-off invoice rarely stops at the company that failed. The supplier left short is often the next business in difficulty — and the earlier that's dealt with, the more options stay open. If ABACUS FOODS LIMITED owed you money, it's worth checking where that leaves you.
Unpaid wages, holiday pay and statutory redundancy are claimed from the government's Redundancy Payments Service, not from K2. The insolvency practitioner named in this notice should send you a case reference — you'll need it to claim.
K2's founder has turned around UK businesses since 1990, and K2 has backed and restructured them since 2001, including buying trade and assets out of distress. These situations move in days rather than months, so if you're looking at ABACUS FOODS LIMITED or something similar, start the conversation early.
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Been served with a winding-up petition yourself?
You have about seven working days before it is advertised and the bank freezes the account. In that window a petition can still be paid, disputed, adjourned or overtaken by a rescue. K2's petition desk responds within one working day; if the hearing is this week, call now.
Related guidance
Free, practical guides from K2 on what this kind of notice means for directors.
More winding up notices
Frequently asked questions
Has Abacus Foods Limited gone into liquidation?
The London Gazette published a Petitions to wind up (Companies) for Abacus Foods Limited (company no. SC239150) on 11 September 2026. A winding-up petition asks the court to close a company and place it into compulsory liquidation, most often because a debt has gone unpaid. If the court makes a winding-up order, control passes to the Official Receiver or an appointed liquidator, the company's bank accounts are frozen and its assets are sold to repay creditors.
What does a Petitions to wind up (Companies) mean?
A winding-up petition asks the court to close a company and place it into compulsory liquidation, most often because a debt has gone unpaid. If the court makes a winding-up order, control passes to the Official Receiver or an appointed liquidator, the company's bank accounts are frozen and its assets are sold to repay creditors.
What happens next?
At the hearing the court decides whether to make a winding-up order. Until it does, the petition can still be dismissed or withdrawn — if the debt is paid, if it is genuinely disputed on substantial grounds, if the company has a cross-claim larger than the debt, or if the court is persuaded to adjourn while a rescue or refinancing is put in place. If an order is made, the company stops trading, its bank accounts are frozen, control passes to the Official Receiver and a liquidator is appointed to sell the assets and pay creditors in the order fixed by law.
Who presented the winding-up petition, and why?
The petition was presented by HM Revenue & Customs. HMRC is the petitioning creditor, so the debt behind the petition is unpaid tax — most often VAT, PAYE or corporation tax — rather than a trade debt. HMRC petitions usually follow a long run of missed payments and ignored demands.
How much did the company owe?
The notice does not give a figure. The closest public number is total liabilities of £437k in its last filed accounts, to 30 April 2021. What was owed when the process began will differ, and is set out in the statement of affairs.
The company owes me money — what can I do?
You are a creditor in the process. The insolvency practitioner named in the notice will write to known creditors and invite claims; if you have not heard from them, contact them with your invoices. Unsecured creditors rank after fixed-charge holders, the costs of the insolvency, preferential creditors and floating-charge holders, so recovery depends on what is left in the estate.
I worked there — how do I claim what I am owed?
Unpaid wages, holiday pay and statutory redundancy are claimed from the government's Redundancy Payments Service, not from the company or from K2. The insolvency practitioner named in this notice should give you a case reference to claim with.
Source: The London Gazette and Companies House. Contains public sector information licensed under the Open Government Licence v3.0. © Crown copyright. This page is provided by K2 Partners for information only and is not legal or financial advice.